Section 4AA in Rajasthan Entertainments and Advertisements Tax Act, 1957
4AA. [ Levy of Tax on Cable Service and Direct to Home Broadcasting service. [Substituted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.]
(1)Subject to the provisions of this Act, there shall be charged, levied and paid an entertainment tax on all payments for admission to an entertainment through a direct to home broadcasting service or through a cable service with addressable system or otherwise, other than entertainment to which Sec. 4 applies, at such rates not exceeding twenty percent of the payment for admission for every subscriber, as the State Government may, notify in this behalf.(2)Notwithstanding anything contained in sub-section (1), the State Government may fix the rates of tax for the tax payable under this section a fixed amount, as may be notified but not exceeding rupees fifty, per subscriber per month or part thereof.(3)Nothing in sub-section (1) shall preclude the State Government from notifying different rates of entertainment tax for house hold or for different categories of hotels.(4)Where the subscriber is a hotel or a restaurant, the proprietor may, in lieu of payment under sub-section (1), pay a compounded amount to the State Government on such conditions and in such manner as may be prescribed and at such rate as the State Government may, notify and different rates of compounded amount may be notified for the different category hotels and restaurants.].
